Property Tax Annotations

880.0000 WELFARE EXEMPTION

(b) WELFARE EXEMPTION – CHARITABLE PURPOSES

Annotation 880.0445

880.0445 Low-Cost Student Housing. A possessory interest held by a qualified claimant in property owned by a governmental entity is eligible for the exemption. C 9/29/1977.

Note: Chapter 678 of the Statutes of 1994 (in effect January 1, 1985) amended section 261(c) to allow filing with the assessor in lieu of recordation.

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